asked the Chancellor of the Exchequer whether stock-brokers have received instructions from the Treasury or the Inland Revenue to charge their principals with Stamp Duty on sales of American securities direct to the Government; and, if so whether this is in accordance with the promise given by the Government that the sales made at their request should take place free of any expense whatever to the vendor?

A duly stamped contract note is required for the sale of American securities to the Treasury in the same way as for other sales. The terms on which the Treasury are prepared to purchase such securities are set out in the Memorandum of 31st December, 1915. It is stated in Clause 7 of the Memorandum that securities upon which British Stamp Duty has not previously been paid need not be stamped for the purpose of sale to the Treasury, and in Clause 12 that no commission will be chargeable by brokers or bankers to their clients in respect of transactions under the scheme; but so far as I am aware, no general promise has been given by the Government that such sales should take place free of any expense whatever to the vendor.

asked the Chancellor of the Exchequer whether the members of a firm who pay Income Tax on their shares of profit on the lower earned-income scale and who turn their concern into a private company and create capital, so as to draw dividends equal to what they formerly drew as members of the firm, have to pay Income Tax on the unearned scale because they receive their share of profit as dividend; and, if so, whether he will consider the desirability of checking the creation in such circumstances of companies which provide revenue in the shape of stamps and transfers apart from other considerations?

In cases in which a firm converts itself into a limited company and the partners become shareholders, payments received by those shareholders in the shape not of emoluments but of dividends on their shares are subject to Income Tax at the rate applicable to unearned income equally with the dividend paid to any other shareholders.

asked the Secretary to the Treasury whether he is aware that the out-port watchers at Glasgow are only receiving 21s. per week; and, in consequence of the increase in all kind of foodstuffs, which amounts to over 50 per cent., if he is prepared to give the men an advance upon the present rates?

I am aware that a certain proportion of the out-port watchers are paid at the rate stated by my hon. Friend. The Treasury has had under consideration the whole question of the wages of Customs watchers, and it has been decided to abolish the differential scale which now obtains for London and the provinces, and to substitute a uniform all-round scale of 24s. a week with three good conduct allowances of 1s. a week after four, eight, and twelve years respectively. The adoption of this scale will have the effect of giving all the out-port men an immediate rise of pay.

asked the First Lord of the Admiralty if he is aware of the considerable number of men invalided from the Navy who have temporarily lost their mental balance and have been sent to asylums, and that whilst there the local authorities claim and receive their pensions or allowances, leaving their wives and children to exist as best they may; and will he at once take steps, by legislation or otherwise, to ensure that adequate provision be made for the wives and children of these men?

Men invalided from the Navy for insanity attributable to the Service, and, in non-attributable cases, those with length of service of ten years and upwards to their credit, are, irrespective of the cause of insanity, sent to Yarmouth Hospital. The former, about ten in all at present, are borne on full pay for a period of eighteen months from first entry in a naval hospital, if so long retained, and allotment and separation allowance are continued to dependants during this period. In no case has the eighteen months yet elapsed, but it is proposed when such cases arise, to award total disablement pensions and allocate a considerable proportion for the use of the dependants. About five other men have become insane after discharge as a consequent development of attributable disease, and pensions of at least 25s. a week, with the addition of 2s. 6d. for each child, have been awarded. The balances, after deduction of an average claim of 12s. a week by the parochial authorities, are paid to the wives of other dependants. Cases may arise in which it is advisable not to pay to other dependants the whole of the balance, when the dependency is only partial, but to limit payment to the actual amount of dependence. Arrangements are, however, being made for these cases also to be transferred to Yarmouth Hospital, unless there are reasons against such transfer. In non-attributable cases sent to Yarmouth, pensions are not payable, but the wives and children are granted small allowances out of Greenwich Hospital funds, from 4s. a week upwards. The total number of other naval pensioners at present patients in public asylums is about 150, of whom about fifteen are men discharged since the outbreak of War. These are men whose disease is non-attributable, and in many cases has arisen after discharge. In some of these cases, either the whole or a balance of pension is paid to the wives. Under Section 335 of the Lunacy Act of 1890, however, the guardians can claim the cost of maintenance, and any proposal to remove this power would naturally meet with opposition from the boards of guardians throughout the country. In the experience of the Admiralty it is found that the boards, in making their claims, give full weight to the needs of the families of lunatic pensioners, and take into consideration the local circumstances. If my hon. and learned Friend will give me particulars of any case in which the guardians do not appear to be as sympathetic as he considers they should be, I will inquire as to the full circumstances. It is not considered, however, that there is any necessity to disturb present arrangements by legislation.

asked the Secretary of State for War whether the Government have considered the advisability of releasing the wounded prisoners in Dublin Castle hospital on recovery from their wounds; whether some of them have recently been transferred from the hospital to Kilmain-ham Prison and forced to sleep on the floor without beds and with no covering but their ordinary clothes; whether among those so treated are Daniel M'Carthy and Maurice O'Flanagan, not nearly recovered from their wounds; whether the visiting doctors, as distinguished from the medical officer, declared these two men able to bear that treatment; and where these two are now, and what is the nature of their treatment?

The cases of wounded rebel prisoners have been investigated in the same manner as those of other prisoners. On being certified as fit for discharge by the medical officers in charge of the hospital in which they have been treated, they are examined as to their fitness for deportation, which is then proceeded with in cases where this is considered necessary. After discharge from hospital they are accommodated in Kil-mainham Prison pending deportation, and are given bedding and blankets. Daniel McCarthy and Maurice O'Flannagan have been deported to Knutsford and recommended for internment.

asked the Secretary of State for War if he is aware in what prison John Murphy, of Crossmahon, Lissarda, county Cork, is at present interned, who was arrested on 10th May last; is he aware that he was never a member of any volunteer corps and only accompanied the Irish Volunteers on a procession to Cork on St. Patrick's Day; and whether, under the circumstances and in view of the time this man has been detained in prison, he will investigate his case dith a view to setting him free?

My right hon. Friend has asked me to answer this question. John Murphy is interned at Frongoch. The statements contained in the question are matters for the Advisory Committee, who have the prisoner's case under consideration.

asked the Secretary of State for War who were the British aviators who succeeded in bringing down the German, Captain Immelmann; and why their names have not been already published?

It is not customary to mention in communiqués the names of officers or soldiers who perform acts of gallantry, and it is not considered desirable that an exception to this rule should be made in the case of officers of the Royal Flying Corps. The Commander-in-Chief mentions in his dispatches the names of those whose actions or services justify special mention.

asked the Under-Secretary of State for War whether on 31st October, 1914, he had an interview at the War Office with the late Lord Kitchener and Brigadier-General Owen Thomas; whether at this interview, no record of which can be found at the War Office, an undertaking was given to Brigadier-General Owen Thomas that Welsh officers so far as possible should be appointed to the Welsh battalions raised under his command; whether at this interview Brigadier-General Owen Thomas, in order to promote recruiting, was authorised to give a pledge to the Welsh people on behalf of the late Lord Kitchener to this effect; and whether he is aware that the command of the seven Welsh battalions at Kinmel has recently been given to a Scotsman, formerly a lieutenant in the Regular Army, and that in numerous other cases Welshmen have been relieved of their commands despite the pledge given by the late Lord Kitchener?

No such interview ever took place. General Owen Thomas may have seen Lord Kitchener on the subject; named, but he did not mention the matter to the Under-Secretary of State. General Owen Thomas has been succeeded by Colonel Cuthbertson, who had already commanded the Monmouth Regiment in France. As regards the last part of the question, no officer has been relieved of his command except in the interests of military efficiency and on the recommendation of his superior officer.

asked the Secretary of State for War what has been the result of the inquiry into arrears of pay due to No. 18,286, Bombadier G. Hill, Royal Field Artillery, stated in letters from Miss F. L. Hensley, of the Soldiers and Sailors' Help Society, Godalming, dated 1st March, 1916, and 4th May, 1916, and acknowledged by the Army Council, Registered No. 784/16, Acts 1 b?

This man was discharged as a gunner in July, 1915, and paid accordingly. The claim that he had been promoted to the rank of bombardier has not at present been substantiated, but should it be verified any arrears of pay due to him will be issued forthwith.

asked the Minister of Munitions whether his attention has been drawn to the number of builders' foremen and clerks of works who are out of employment, in consequence of the action of the Department in putting a stop to building operations; and whether he can see his way to utilise the services of these men to fill similar posts in various works carried on by the Department in which their expert knowledge would be valuable?

The number of builders' foremen and clerks of works thrown out of employment on account of the stoppage by this Department of building operations is not, so far as I am aware, very large. Every effort will be made to place in employment any men so affected either on work carried out by the Department or otherwise, if they will record their names at the Labour Exchange nearest to their place of residence. In the meantime, I am causing a special inquiry to be made in response to a communication made to the Ministry on the same subject.

asked the Minister of Munitions whether he will inquire into the question of promotions amongst the workmen engaged at the Royal Gunpowder Factory at Waltham Abbey, as many complaints are made that men with only a few months' service are promoted over the heads of those who have been there a number of years; and whether he will do his best to allay the prevalent dissatisfaction entailed thereby?

I have made inquiry into the system adopted. Other things being equal, preference is given, in regard to promotion, to men with the longer service. In other cases merit has precedence over long service, and my hon. Friend will no doubt agree that this is the proper system.

asked the President of the Board of Trade whether he is aware that the instructions to the British Consul at St. Gall, Switzerland, permit the granting of a certificate of origin for goods in which not more than 25 per cent, of the finished value is due to enemy labour and material, and thereby permitting the entry of these part enemy goods into the United Kingdom; and whether, in view of the recommendation of the Economic Conference at Paris, Section 1, Sub-section B, he will now prohibit the importation into this country of all goods wholly or partly originating in, or coming from, enemy countries?

The instructions to which the hon. Member refers are not restricted in their application to Switzerland. The question of the conditions under which certificates should be issued for goods mainly of neutral, but partly of enemy, origin is at present under consideration.

asked the President of the Board of Trade whether he is aware that there are not twenty lace and embroidery machines in the whole of Holland and that the Dutch exports of lace and embroidery must therefore be to a large extent of German manufacture; and whether he will now take steps to prohibit the import of these enemy goods?

I have no information as to the number of these machines in Holland, but I am causing inquiry to be made. Imports from Holland are, of course, only permitted if they are accompanied by certificates of origin issued by British Consular officers.

asked the President of the Board of Trade what the Aircraft and Bombardment Insurance Fund amounts to what has been paid out of it to the insured; what proportion of it has-been absorbed by expenses and the commissions of the various insurance agencies; and what is the number of insured persons or firms, so far as the particulars are available, and for the latest possible date?

The number of policies issued under the Government Aircraft Insurance Scheme up to the end of March, including those issued through the Post Office, was about 1,884,000. In the case of insurances effected through an approved company, a remuneration of 10 per cent. of the gross premium is paid to the companies. In addition, a commission of 5 per cent, is paid to agents. I regret that the other figures asked for cannot at present be given.

asked the Parliamentary Secretary to the Board of Agriculture whether he is aware that, according to Army Council Order, Form 19, dated 30th June, 1916, the maximum price at which a farmer may sell his hay is £5 10s. per ton, whereas a dealer to whom the farmer sells the hay at £5 10s. may sell it at £1 10s.; and, if so, whether, seeing that the dealer is thus permitted to take £2 per ton, or 36½ per cent profit out of the farmer, he will say what steps he proposes to take?

The difference of £2 per ton does not represent pure profit as suggested, but also covers the cost of baling or trussing, transport by rail, and delivery from rail to consumer's barn with establishment charges and other incidental expenses. When these charges are allowed for the margin of profit is considerably reduced. It should also be remembered that, while the figure of £7 10s. is a maximum price for the whole of this country, the cost of delivery to the consumer varies, and it may be left to competition to secure the necessary adjustments within the maximum. It is further open to the farmer to sell direct to the consumer and obtain for himself the retailer's profit, and many farmers actually dispose of their hay in this way.

asked the Under-Secretary of State for Foreign Affairs whether His Majesty's Government has under consideration the desirability of denouncing, or abandoning in concert with friendly and neutral Powers concerned, the Declaration of Paris?

The answer is in the negative.

asked the Under-Secretary of State for Foreign Affairs ( starred Question No. 6) whether he can state the total value in Belgium of the foodstuffs imported into that country by the Neutral Relief Commission; and the amount of the contributions made to the Commission by the United States, by other neutrals, by the British Empire, and by the other allied Governments, respectively; and ( un-starred Questions 1 and 2 )—whether he can state, in tons, the monthly importation of lard into Belgium and Northern France by the Neutral Relief Committee, and whether he can state, in tons, the monthly importation of foodstuffs into Belgium and Northern France by the Neutral Relief Commission?

I will, if the hon. Member has no objection, give only the completed figures up to 31st October, 1915, representing the first year of the Commission's work. During that period the Commission estimates that it imported £12,674,848 0s. 1d. of foodstuffs into Belgium.

Private contributions were as follows:— In kind. £ s. d. British Empire 397,317 11 11 United States 1,325,490 16 0 Sundry Sources 56,439 10 6 In money. British Empire 1,499,534 11 5 United States 71,288 15 7 General (including subscriptions from the Belgian Relief Fund, Italy, Spain, Holland, and the Argentine 119,720 8 10

The contributions from the Belgian Government, which from April, 1915, inclusive, may be roughly taken as being drawn from loans from the Allied Governments without interest, the British part in these contributions being about £500,000 a month, were £10,860,300 15s. 8d.

Accounts up to date could, of course, be obtained from the Commission, but these figures are a fair index of the system which has remained practically unchanged up to date.

asked the Home Secretary whether his attention has been called to the inquest held at the Coroner's. Court, Southwark, on the 29th June, 1916, upon the body of Benjamin Morgan, aged fifty-one years, a waterside labourer, who died in Guy's Hospital from cutaneous anthrax contracted during his work at the New Hibernia Wharf, or Hay's Wharf, Southwark, while handling infected Persian or China wool from bales; and, if so and in view of the fact that several deaths have recently been caused by this deadly disease in and around London, will he take such action, by legislation or otherwise, so that the provisions of the Factory and Workshops Acts can be extended or enlarged so as to apply to the wharves and warehouses and other places where foreign or suspect wool, hides, skins, horse and goat hair, pigs' bristles, and other material liable to be infected with anthrax are handled and dealt with, and that the preventative regulations, including placards in picture form, issued by the Home Office should be compulsorily exhibited and enforced for the information and well-being of the workers in such wharves and warehouses?

The Home Office has received a letter from the coroner drawing attention to the proceedings at the inquest on this case. The danger of anthrax in connection with the handling of wool bales at wharves and warehouses has recently come into prominence, and the question of the steps to be taken to protect persons employed in such premises has been under the consideration of the Department. I propose asking the Departmental Committee which is now considering the question of anthrax in the wool industry to make inquiry into this subject, and pending the receipt of a report from them, I am arranging for a circular to be issued to the occupiers of such premises calling their attention to the danger, and recommending the adoption of certain precautionary measures which will include the posting and exhibition of the picture-placard to which the hon. Member refers. In a number of instances the placard in question has already been issued to the occupiers of wharves and warehouses.

asked what was the total cost to the State for each of the years ended, respectively, 31st March, 1913, 1914, and 1915, of the Irish Land Commission, including all expenditure under the Land Law Acts and the Land Purchase Acts, and of the Congested Districts Board for Ireland, respectively?

The net expenditure from the Land Commission Vote in the years ended on 31st March, 1913, 1914, and 1915, was £532,886, £608,410, and £671,390, respectively, of which £306,102, £393,684, and £480,286, respectively, represented moneys required to meet the dividend and sinking fund on the stock issued for the purpose of providing the "Land Purchase Aid Fund"as well as on the "Excess Stock."If these latter sums, which are statutory payments, are excluded, the actual expenditure for administrative purposes and for the improvement of estates during the three years mentioned was £226,784, £214,726, and £191,104, respectively. The Congested Districts Board received £231,000 in Parliamentary Grants in each of the same years.

asked the Attorney-General whether, in view of the decreasing birth-rate and the increasing number of cases of bigamy due to the existing system of permanent separation without divorce, he will introduce a Bill giving to all separation decrees and orders the effect of divorce after they have been in force for five years?

The present time is not opportune for legislation of the kind indicated by my hon. Friend.